FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,718
In database
Filtered Results
52,743
Matching current filters
Showing Page
2075 of 2110
25 per page

Filters

Clear
Finding 12627 (2022-005)
Significant Deficiency 2022
Barclay College
KS
Student Financial Aid Eligibility Significant Deficiency
SIGNIFICANT DEFICIENCY 2022-005 Student Financial Assistance Program Cluster ? Title IV ? Eligibility Condition During testing, it was discovered one student was incorrectly awarded Pell, and two others did not receive Pell disbursements for both eligible semesters attended during the year. R...
SIGNIFICANT DEFICIENCY 2022-005 Student Financial Assistance Program Cluster ? Title IV ? Eligibility Condition During testing, it was discovered one student was incorrectly awarded Pell, and two others did not receive Pell disbursements for both eligible semesters attended during the year. Recommendation We recommend that the institution implement controls to ensure that all scheduled disbursements are ultimately posted. In addition, when calculating Pell awards, the Payment and Disbursement Schedule that matches the student?s enrollment status should be carefully selected and applied. Actions Taken As of March 23, 2023, the scheduled Pell awards for the two noted students have been posted and disbursed. In addition, an additional review step has been implemented to take place before any aid disbursements are made.
View Audit 17529
Finding 12624 (2022-004)
Material Weakness 2022
Barclay College
KS
Questioned Costs Student Financial Aid Cash Management
2022-004 Student Financial Assistance Program Cluster ? Title IV ? Cash Management and Special Tests and Provisions ? COD Reconciliation Condition During testing, it was discovered that Pell and Federal Supplemental Educational Opportunity Grant (FSEOG) funds were drawn down and not disbursed withi...
2022-004 Student Financial Assistance Program Cluster ? Title IV ? Cash Management and Special Tests and Provisions ? COD Reconciliation Condition During testing, it was discovered that Pell and Federal Supplemental Educational Opportunity Grant (FSEOG) funds were drawn down and not disbursed within they required timeframe. In addition, funds were drawn down from Direct Loan sources when they were meant to be drawn from alternative sources. Recommendation We recommend that the institution review its reconciliation process and implement controls to ensure that funding is drawn from correct sources and disbursed within three business days of receipt. Actions Taken Upon request by COD, a repayment of Direct Loan funds was made in order to correct the variance that they noted which was caused by the Alternative Loans that were drawn from the incorrect source. In addition, as of March 23, 2023, a new draw-down process will be implemented. Changes include not drawing down any aid until it is approved by the Director of Financial Aid, confirmation throughout the draw-down process, and better communication between the Accounts Payable/Financial Aid Specialist, Accounts Receivable and the Director of Financial Aid.
View Audit 17529 Questioned Costs: $1
Finding 12623 (2022-003)
Significant Deficiency 2022
Barclay College
KS
Student Financial Aid Reporting Significant Deficiency
SIGNIFICANT DEFICIENCY 2022-003 Student Financial Assistance Program Cluster ? Title IV ? Reporting Condition During testing, items reported within the FISAP were found to be inaccurate or were unable to be substantiated due to a lack of supporting documentation. Recommendation We recommend that ...
SIGNIFICANT DEFICIENCY 2022-003 Student Financial Assistance Program Cluster ? Title IV ? Reporting Condition During testing, items reported within the FISAP were found to be inaccurate or were unable to be substantiated due to a lack of supporting documentation. Recommendation We recommend that all supporting documentation used in the preparation of the FISAP be saved in an easily identifiable location. Actions Taken As of March 23, 2023, all documents used in the preparation of the FISAP will be saved and filed in one location at the time of preparation.
View Audit 17529
Finding 12622 (2022-001)
Significant Deficiency 2022
Alexandria Senior Housing, Inc. Dba: Winona Shores
MN
HUD Housing Programs
U.S. Department of Housing and Urban Development 2022-001 Section 202 Capital Advance ? Assistance Listing No. 14.157 Replacement Reserve: The replacement reserve was underfunded by $1,846 at December 31, 2022. Recommendation: A catchup payment is made as soon as possible to make the replacement res...
U.S. Department of Housing and Urban Development 2022-001 Section 202 Capital Advance ? Assistance Listing No. 14.157 Replacement Reserve: The replacement reserve was underfunded by $1,846 at December 31, 2022. Recommendation: A catchup payment is made as soon as possible to make the replacement reserve whole. There is no disagreement with the audit finding. Action taken in response to finding: The additional payment was made on February 27, 2023, making the replacement reserve whole. Name of the contact person responsible for corrective action: Lisa Gindt Planned completion date for corrective action plan: February 27, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Lisa Gindt at 651-766-4368.
View Audit 17525
Finding 12621 (2022-001)
Significant Deficiency 2022
Village Cooperative of Red Wing
MN
Internal Control / Segregation of Duties Significant Deficiency
Department of Housing and Urban Development: HUD project FHA #092-23267 Village Cooperative of Red Wing Federal ID# 20-2185423 The FASS system generated the following findings from its review of the September 30, 2022 financial statements. The results of the assessment are summarized below. The proj...
Department of Housing and Urban Development: HUD project FHA #092-23267 Village Cooperative of Red Wing Federal ID# 20-2185423 The FASS system generated the following findings from its review of the September 30, 2022 financial statements. The results of the assessment are summarized below. The project owner should provide their assigned HUD Project Manager a written response addressing each of the findings, and appropriate documentation (e.g. copies of cancelled checks, bank statements, etc.) to prove the finding has been resolved. Project Auditor Findings: The auditor reported the following findings: Compliance Oriented Findings. The Schedule of Findings and Questioned Costs by the auditor contained findings related to the following Auditor Indicator Codes: Finding Reference No. / Code - Finding Condition 2022-001 / S - Internal Control Deficiencies Corrective Action(s). For all audit findings that were unresolved as of the date of the audit report, the owner must provide their HUD Project Manager a written response and supporting documentation indicating the finding has been resolved. Corrective Action Plan: The Board of Directors is and will remain involved in the financial affairs of the Cooperative.
View Audit 17523
Finding 12620 (2022-001)
Significant Deficiency 2022
Canton City School District
OH
Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Procedures will be reviewed over the payroll process to ensure after that documentation is maintained to support payment with federal funds. June 30, 2023 Jeff Gruber, Treasurer
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Procedures will be reviewed over the payroll process to ensure after that documentation is maintained to support payment with federal funds. June 30, 2023 Jeff Gruber, Treasurer
View Audit 17509
Finding 12612 (2022-001)
Material Weakness 2022
Aging Services, Inc.
OK
Allowable Costs / Cost Principles § 200.403
Views of Responsible Officials and Planned Corrective Action: Aging expense reported did receive proper approval, however there no approval on actual invoices. Aging Services Director will make sure all invoices have approval by signature and receipt of goods, when signing checks and approval for p...
Views of Responsible Officials and Planned Corrective Action: Aging expense reported did receive proper approval, however there no approval on actual invoices. Aging Services Director will make sure all invoices have approval by signature and receipt of goods, when signing checks and approval for purchases of any items to be purchased. Director of Aging Services to follow this protocol: 1. Give approval for the purchase of any items to staff to purchase items. 2. Make sure when either an invoice comes in the mail or is put with a check for signature that Director makes sure that she signs both the check and invoice. As a back-up, the accountant will check all invoices for the Director?s signature before completing any Aging Services check.
View Audit 17500
Marysville Public Schools
MI
School Nutrition Programs Cash Management
October 26, 2022 Section III - Federal Award Finding 2022-001: Excess Fund Balance Marysville Public Schools? Proposed Corrective Action: The District is in the process of preparing a spend-down plan to submit to the Michigan Department of Education (MDE). Upon approval by MDE, the District wil...
October 26, 2022 Section III - Federal Award Finding 2022-001: Excess Fund Balance Marysville Public Schools? Proposed Corrective Action: The District is in the process of preparing a spend-down plan to submit to the Michigan Department of Education (MDE). Upon approval by MDE, the District will spend School Lunch excess cash reserves to reduce fund balance to comply with 7 CFR 210.19. Sincerely, Jennifer McKay Director of Business & Finance
View Audit 17499
Finding 12605 (2022-001)
Significant Deficiency 2022
City of Palmer, Alaska
AK
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
City of Palmer, Alaska Corrective Action Plan Year Ended December 31, 2022 Name of Contact Person: Gina Davis Finance Director 907-761-1314 Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Implementation All grant reporting is t...
City of Palmer, Alaska Corrective Action Plan Year Ended December 31, 2022 Name of Contact Person: Gina Davis Finance Director 907-761-1314 Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Implementation All grant reporting is to be reviewed for accuracy by the Finance Director or the Controller prior to submittal. Anticipated Completion Date We plan on having the CSLFRF report updated on the Treasury website by 12/31/2023.
View Audit 17489
Finding 12604 (2022-002)
Material Weakness 2022
Madison County District School Board
FL
Questioned Costs Procurement, Suspension & Debarment
The district is currently working with the Construction company to produce the wage determination records and to revise the contract documents to include the clauses required by Davis-Bacon. The district is working with legal to develop a bid document that includes language related to Davis-Bacon a...
The district is currently working with the Construction company to produce the wage determination records and to revise the contract documents to include the clauses required by Davis-Bacon. The district is working with legal to develop a bid document that includes language related to Davis-Bacon and includes all the required clauses so that future bid awards will be compliant with federal law. No further expenditures will be made with federal funds unless the district has signed agreements/documents with a vendor to comply with Davis-Bacon. The district is also exploring ways to include language on the purchase order documents in Skyward to support compliance with Davis-Bacon. The Finance Department will regularly review any request for construction projects prior to the approval to ensure that documentation will be in place to support federal law.
View Audit 17486 Questioned Costs: $1
Finding 12603 (2022-001)
Significant Deficiency 2022
Madison County District School Board
FL
Subrecipient Monitoring
The district will re-train the registrar and data entry staff at each traditional public school by the end of the summer of 2023. Chapter school registrars and data entry will also be invited to the training. Training will include the proper way to withdraw students from a cohort, what circumstanc...
The district will re-train the registrar and data entry staff at each traditional public school by the end of the summer of 2023. Chapter school registrars and data entry will also be invited to the training. Training will include the proper way to withdraw students from a cohort, what circumstances do not warrant withdrawal from a cohort, and what type of documentation must be retained. The district will provide training to new staff and will follow a regular routine of reviewing documentation to ensure that it supports transfer from the district to another site where the student continue their studies toward achieving a regular high school diploma.
View Audit 17486
Trinity Area School District
PA
Procurement, Suspension & Debarment
We were under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTAR) satisfied compliance of quote/bid requirements of federal purchases. We will follow our policy for federal purchases subject to quotation/bid requirements moving f...
We were under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTAR) satisfied compliance of quote/bid requirements of federal purchases. We will follow our policy for federal purchases subject to quotation/bid requirements moving forward. When federal money is used, we will not use cooperative purchasing programs as the only source of quotation/bid for federal purchases. We also implemented processes to improve documentation relating to purchases that meet sole source criteria. Anticipated Completion Date: The District will implement the above procedure immediately
View Audit 17482
Finding 12600 (2022-001)
Significant Deficiency 2022
Seneca Housing Corporation
SC
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Finding #2022-001 Comments on Finding and Recommendation: The Corporation paid management fees of $665 in excess of the amount approved by HUD. The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 7.3% of residential and miscellaneou...
Finding #2022-001 Comments on Finding and Recommendation: The Corporation paid management fees of $665 in excess of the amount approved by HUD. The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 7.3% of residential and miscellaneous income collected. Action(s) taken or planned on the finding: Management agrees with the recommendation. The Agent intends to reimburse the Corporation the overpayment of management fees.
View Audit 17470 Questioned Costs: $1
Pennsylvania Academy of the Fine Arts
PA
Student Financial Aid Reporting
Federal Award Findings and Questioned Costs Finding 2022-01: Special Reporting Federal Program: Student Financial Aid Cluster Federal Agency: Department of Education CFDA Number: 84.007, 84.063, 84.268, 84.033 Views o...
Federal Award Findings and Questioned Costs Finding 2022-01: Special Reporting Federal Program: Student Financial Aid Cluster Federal Agency: Department of Education CFDA Number: 84.007, 84.063, 84.268, 84.033 Views of Responsible Officials and Planned Corrective Actions: We agree with the finding. As of January 2023, we have incorporated and communicated the updates to our policy and procedures to ensure both information systems are reconciled monthly, as well as maintaining appropriate documentation as assigned to both the Finance Department and the Financial Aid Manager.
View Audit 17306
Finding 12589 (2022-002)
Material Weakness 2022
Louisiana Key Academy
LA
School Nutrition Programs Special Tests & Provisions
Finding 2022-002 Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School wi...
Finding 2022-002 Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid directly out of this account. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023
View Audit 17302
Finding 12588 (2022-003)
Material Weakness 2022
Louisiana Key Academy
LA
School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding 2022-003 Internal Control over Compliance Requirements View of responsible official: The School concurs with the auditors? recommendation. The School will ensure all data used in the claims and review process is maintained for a minimum of three years. Contact person: Troy Jones, Finance Dir...
Finding 2022-003 Internal Control over Compliance Requirements View of responsible official: The School concurs with the auditors? recommendation. The School will ensure all data used in the claims and review process is maintained for a minimum of three years. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023
View Audit 17302
Finding 12587 (2022-001)
Significant Deficiency 2022
Louisiana Key Academy
LA
School Nutrition Programs Special Tests & Provisions Internal Control / Segregation of Duties
Finding 2022-001 Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will b...
Finding 2022-001 Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid directly out of this account. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023
View Audit 17302
Finding 12586 (2022-001)
Material Weakness 2022
Capital Caring Health
VA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Antic...
Finding 2022-002 Capital Caring Health and Related Entities will modify and enhance their processes and review procedures surrounding grant submissions for reimbursement to ensure that the same expense is not used as the basis for multiple grant submissions. Responsible party: Joe Murray, CFO Anticipated Completion Date: December 31, 2023
View Audit 17300 Questioned Costs: $1
Lake Washington School District No. 414
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Margo Allen, Accounting Manager P.O. Box 97039 Redmond, WA 98052 (425) 936-1478 Corrective action the auditee plans to take in response to the finding: The Lake Washington School District does not concur with the audit finding and the $3.5 million in questioned costs issued by the Washington State Auditor?s office. The District met all inventory and audit requirements for compliance stated in FCC bulletin/order #21-58. The District determined that staff and students needed district devices that were sufficient to consistently facilitate remote education and support, thereby identifying the unmet needs to justify the ECF applications. We expended all funds for allowable costs, and costs were reasonable and necessary for students and staff with unmet need. All devices and equipment was checked out by name and ID through our district inventory system. The district did not claim funding for any devices that were undistributed. The District did not take lightly our obligation to follow the established rules and guidance available to us and acted in good faith in accordance with the provided FTC requirements for ECF funding. See the district response to the finding for additional explanation. Anticipated date to complete the corrective action: N/A
View Audit 17298 Questioned Costs: $1
Finding 12580 (2022-003)
Material Weakness 2022
Greater Harrison Count Public Service District
WV
Internal Control / Segregation of Duties
Findings and Questioned Costs - Major Federal Award Program Audit ? United States Department of Agriculture ? Water and Waste Disposal System for Rural Communities ? AL 10.760 ? Fiscal Year Ended June 30, 2022 and United States Environmental Protection Agency ? Capitalization Grants for Clean Water ...
Findings and Questioned Costs - Major Federal Award Program Audit ? United States Department of Agriculture ? Water and Waste Disposal System for Rural Communities ? AL 10.760 ? Fiscal Year Ended June 30, 2022 and United States Environmental Protection Agency ? Capitalization Grants for Clean Water State Revolving Funds ? AL 66.458 ? Fiscal Year Ended June 30, 2022 #2022-003 Segregation of Duties Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that the Board should remain involved in the financial affairs of the District to provide oversight and independent review functions and to continue exercising due diligence and professional skepticism in relation to the District's financial operations. Action Taken: To the extent possible, the District has segregated its duties. Any further segregation of duties would not be economically feasible.
View Audit 17296
Ncsc/usa Housing Development Corporation Two
FL
HUD Housing Programs Eligibility Reporting
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner and ensure all required background checks are performed prior to a tenant moving in. Action Taken: Managers have...
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner and ensure all required background checks are performed prior to a tenant moving in. Action Taken: Managers have been retrained on procedures for using the EIV system to verify tenant income and to perform background checks timely. Compliance will conduct periodic checks to see if reports are pulled and maintained in the tenant file, as required. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 17293
Ncsc/usa Housing Development Corporation Two
FL
HUD Housing Programs Subrecipient Monitoring Reporting
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two, respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Spring...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two, respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATMENT AUDITS FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding occurs. Action Taken: Staff is going to be trained on the proper procedures to follow for the PRAC contract renewal process. This will include meeting deadlines for submission to HUD. As of March 2023 Compliance created a spreadsheet of dates when contract renewals are due. Compliance will be monitoring this process and will be making monthly contacts to the Community Manager and Regional Property Manager to ensure deadlines are met.
View Audit 17293
Finding 12577 (2022-001)
Significant Deficiency 2022
Chisago County
MN
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Finding Number: 2022-001 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Robert Benson Todd McMurray Corrective Action Planned: Chisago County will implement additional procedures to provide reasonable assurance that all...
Finding Number: 2022-001 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Robert Benson Todd McMurray Corrective Action Planned: Chisago County will implement additional procedures to provide reasonable assurance that all necessary documentation is properly inputted or updated in MAXIS. This will include internal staff training/updates at monthly unit meetings on the importance of accuracy in our case files. Our agency will also be implementing internal supervisory case reviews to ensure accuracy practices are being followed. Anticipated Completion Date: Our corrective action plan will be implemented immediately and ongoing.
View Audit 17290
Finding 12576 (2022-002)
Material Weakness 2022
Chisago County
MN
Procurement, Suspension & Debarment
Finding Number: 2022-002 Finding Title: Procurement, Suspension, and Debarment Program: 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: In the future when the County attempts to o...
Finding Number: 2022-002 Finding Title: Procurement, Suspension, and Debarment Program: 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: In the future when the County attempts to obtain services through a contract using Federal grant money, the County will document the entire process of selecting a vendor. Prior to sending a transaction to a potential vendor, the County will document and verify that the vendor has not been suspended or debarred via the SAM.gov website. Anticipated Completion Date: Immediately
View Audit 17290
Finding 12575 (2022-003)
Significant Deficiency 2022
Chisago County
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding Number: 2022-003 Finding Title: Reporting Program: 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: The County will have a second review done of the report before filing. A...
Finding Number: 2022-003 Finding Title: Reporting Program: 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: The County will have a second review done of the report before filing. Anticipated Completion Date: Immediately
View Audit 17290
« 1 2073 2074 2076 2077 2110 »